https://www.taxtmi.com/caselaws?id=51686 The Commissioner's demand of duty on grey fabrics cleared to the domestic tariff area was dropped based on an exemption for finished products made from raw materials produced in India. The Tribunal upheld this decision, emphasizing the actual manufacturing process. The demand of cess under the Textiles Committee Act was dismissed due to lack of evidence that the machinery was not imported. The demand of special additional customs duty on imported capital goods was rejected as goods imported before the duty's introduction were not liable. Regarding the duty on cotton yarn, the matter was remanded for the appellant to establish duty payment. en-us Wed, 12 Jun 2002 00:00:00 +0530 Mon, 27 Sep 2010 16:26:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51686 The Commissioner's demand of duty on grey fabrics cleared to the domestic tariff area was dropped based on an exemption for finished products made from raw materials produced in India. The Tribunal upheld this decision, emphasizing the actual manufacturing process. The demand of cess under the Textiles Committee Act was dismissed due to lack of evidence that the machinery was not imported. The demand of special additional customs duty on imported capital goods was rejected as goods imported before the duty's introduction were not liable. Regarding the duty on cotton yarn, the matter was remanded for the appellant to establish duty payment. Case-Laws Customs Wed, 12 Jun 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51686